2023 (10) TMI 974 - AT - Income Tax

Case Remanded to AO for Re-examination of TDS and IGST Payments; Appellant to Provide Revised Documentation

The Tribunal remanded the case back to the AO for further examination after the appellant's claim for TDS and IGST payments was rejected by the CIT(A). ... Claim of the TDS and IGST payments rejected - additions u/s 143(1)(a) for the reason that the same has been shown in column no. 26B(b) for Form 3CD of the audit report - claim of the appellant rejected by CIT(A) as assessee has only filed revised Form 3CD but not filed revised computation of total income for revised return of income and hence, there is no change in the income of the assessee firm - HELD THAT:- Admittedly, the appellant assessee has objected payments of IGST and TDS as per the copy of challan - CIT(A) was required to verify the payments of the IGST and TDS as per the documentary evidences produced before him under the co-terminus powers. Merely, stating that the assessee has not filed revised return or revised computation is not valid reason is rejecting the claim of the assessee without rebuttal of the documentary evidence filed on record. In our view, this is a fit case to be remanded back to the AO to examine the claim of the appellant in respect of all the said payments towards in respect of IGST and TDS after granting proper opportunity of being heard to the appellant assessee and considering documentary evidences filed on record. On verification of the copy of the challan of the payments of IGST and TDS, the AO would liable to give credit for the said payments and issue refund if any due to the assessee thereof. Accordingly, the matter is restored to the file of the AO. Assessee appeal allowed for statistical purpose. Issues involved:The rejection of the appellant's claim of TDS and IGST payments in the assessment for the year 2018-19.Summary:The appellant filed an appeal against the order of the ld. CIT(A) challenging the rejection of the claim of TDS and IGST payments. The ld. counsel for the assessee argued that although the payments were initially shown in the wrong column, a revised Form was filed correctly indicating the payments. The ld. CIT(A) rejected the claim stating that no revised computation of total income was filed. The Tribunal found that the documentary evidence of the payments was on record and remanded the case back to the AO for proper examination and consideration of the claim. The AO was directed to verify the payments and issue a refund if due, after granting the appellant a proper opportunity to be heard. The appeal was allowed for statistical purposes, and the matter was restored to the file of the AO for further action.Separate Judgment:No separate judgment was delivered by the judges in this case.